The BCG article “Four Ways to Accelerate Growth with AI and Analytics” by Jeremy Kuriloff, with support acknowledged to Michael Wahlen and Rahul Desai, offers a timely view of how AI can move beyond efficiency and become a strategic growth engine. Its central message is highly relevant for internal audit and corporate governance because it […]
Technology Convergence and Corporate Governance Lessons
The World Economic Forum report Technology Convergence The New Logic for Competitive Advantage by Mattia Damati and Connie Kuang argues that the next wave of value creation will come not from isolated technologies, but from the orchestration of multiple mature and emerging capabilities into one coordinated system. For internal audit and corporate governance, this is […]
The Rise of Internal Audit Data Analytics and Better Financial Reporting Quality
The article The Impact of Internal Auditors’ Data Analytics Use on the Reliability and Timeliness of Financial Reporting by Giuseppe D’Onza and Romina Rakipi examines a timely question for audit leaders and governance professionals: does greater use of data analytics in internal audit actually improve the quality and speed of financial reporting? The answer from […]
Generative Artificial Intelligence in the Big 4: Auditor Adoption and Its Implications for Audit Quality
The paper Generative Artificial Intelligence in the Big 4 Auditor Adoption and Its Implications for Audit Quality by Yueqi Li and Sanjay Goel shows that GenAI is already changing how large audit firms work, but its effect on audit quality is mixed rather than purely positive. For internal audit leaders, audit committees, CFOs, and corporate […]
Google I/O 2026 Introduces Gemini for Science and New AI Tools for Research
Google’s article “Gemini for Science: AI experiments and tools for a new era of discovery” presents a clear signal that agentic AI is moving from general productivity into specialized, high-value scientific work. The piece explains how Google is combining Gemini, Co-Scientist, AlphaEvolve, Empirical Research Assistance, NotebookLM, and Science Skills to support hypothesis generation, computational discovery, […]
Regulatory Intermediation in Times of Crisis and What It Means for Professional Accounting Bodies
“Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies” by Brendan O’Dwyer et al. examines how a professional accounting body can become caught between public oversight, member interests, and growing crisis pressure. Rather than portraying the NBA as either fully powerful or fully sidelined, the study […]
Why AI Transformation Is Really a People Governance Challenge
“Your AI Change Is Actually a People Change” by Julia Dhar, Kristy Ellmer, Philip Jameson, David Martin, Vladimir Lukic, and Vikram Sivakumar offers a sharp reminder for governance professionals: AI initiatives succeed or fail mainly through people, not technology. For internal audit, audit committees, CFOs, compliance officers, and supervisory bodies, the central message is highly […]
Co-Scientist and the Future of AI Driven Scientific Discovery
“Accelerating scientific discovery with Co-Scientist” by Juraj Gottweis et al. presents a compelling case for a new kind of AI collaboration in science. Rather than acting as a simple search or summarization tool, Co-Scientist is designed to generate, critique, rank, and refine hypotheses in a structured scientific workflow. For internal audit, audit committees, CFOs, compliance […]
Generational views on accounting and why Gen Z is reshaping the future of sustainability reporting
“Generational views on accounting: a case study on Gen Z” by Joanne Sopt et al. shows that younger generations are not simply asking for more sustainability content in accounting. Instead, it argues that Gen Z is questioning the assumptions that sit underneath accounting itself, especially the dominance of numbers, expertise, and claims of objectivity. A […]
Attention Risk: Lessons from a SEC Study
Regulators are expected to allocate their attention based on risk, materiality, and potential non-compliance. However, recent research suggests that even regulatory oversight is not immune to human bias. In a fascinating study, Lorien Stice-Lawrence examines how the U.S. Securities and Exchange Commission (SEC) allocates its attention across firms. Using more than 16 million SEC downloads […]
The Aging Accounting Faculty: A Growing Challenge for Higher Education
For decades, concerns about a shortage of academically qualified accounting faculty have shaped discussions within accounting education. While much of the debate has focused on the supply of new PhD graduates, an equally important issue has received less attention: the aging of the existing faculty workforce. Demographic shifts are increasingly influencing universities around the world. […]
Audit Academia and AI Are Redefining the Future of the Profession
Artificial intelligence is reshaping auditing faster than any previous technological shift, and the article argues that this development is not only changing audit work but also challenging the role of audit academia itself. In the article „Audit Academia in the Age of AI: Lead as Meta Profession or Be Left Behind“ by Eldar Maksymov, the […]
High Power and Competence Based Status Can Increase Corruption in Hierarchical Organizations
The article “Are High-Hierarchy Individuals More Corrupt? The Interaction of Power and Two Forms of Status on Corruption” by Zibei Gu shows that corruption risk is not driven by hierarchy alone but by the specific combination of power and status. Using two experiments with 821 participants in total, the study finds that high power paired […]
Unlocking AI’s Power in Academic Research
Mohamed Khalifa and Mona Albadawy’s open-access review „Using artificial intelligence in academic writing and research: An essential productivity tool,“ published in Computer Methods and Programs in Biomedicine Update (2024), charts a clear path for AI to supercharge scholarly output. Synthesizing 24 studies from PubMed, Embase, and Google Scholar since 2019, the authors reveal six vital […]